The purpose of this assignment is to have you review an adopted municipal budget and answer questions related to it.You will find the adopted 2022-2023 fiscal year budget

TOWN OF MOORESVILLE FY23 APPROVED

Celebrang 150 years 1873 – 2023

Town of Mooresville 413 North Main Street Mooresville, NC 28115 www.MooresvilleNC.gov

ANNUAL BUDGET

Table of Contents

Introduction 2 Budget Message 2 Budget Ordinance 6 Presiding Officials 11 Organizational Chart 12

Budget Summary 13 Basis of Budgeting 13 Budget Development Process 15 Internal Financial Policies & Procedures 17 Capital Project Budget Ordinances 23 Fund Summary 25

General Operating Fund 27 General Fund Summary 28 General Fund Revenues 42 General Fund Expenditures 68

General Administration 68 Board of Commissioners 69 Manager's Office 73 Communications & Marketing 80 Legal 85 Finance 89 Human Resources 96 Risk Management 102 Technology & Innovation 108 Planning and Community Development 118 Facility Maintenance 125 Non-Department 131

Public Safety 134 Police 135 Fire 143

Public Services 155 Public Services Administration 156 Engineering 160 Streets 164 Sanitation 169

Fleet Maintenance 174 Recreation and Cultural Services 179

Park Services 180 Recreation Administration 188 Athletic Services 195 Charles Mack Citizen Center & Performing Arts Center 201 Winnie Hooper Center 208 War Memorial Center 213 Selma Burke Center 219 Special Facilities 225 Golf Operations 229 Library 236

General Capital Investments Fund 242 General Capital Investments Fund Summary 243 General Capital Investments Fund Revenues 248 General Capital Investments Fund Expenditures 250

Fleet Replacement Fund 265 Fleet Replacement Fund Summary 265 Fleet Replacement Fund Revenues 266 Fleet Replacement Fund Expenditures 267

Utility Fund 268 Utility Fund Summary 269 Utility Fund Revenues 277 Utility Fund Expenditures 281

Water Sewer Administration 281 Meter Reading 287 Line Maintenance 291 Pump Maintenance 296 Water Treatment 300 Wastewater Treatment 308

Stormwater Fund 314 Stormwater Fund Summary 315 Stormwater Revenues 318 Stormwater Expenditures 320

Community Development Fund 326 Community Development Fund Summary 327 Community Development Fund Revenues 328 Community Development Fund Expenditures 329

Powell Bill Fund 331 Powell Bill Fund Summary 332 Powell Bill Fund Revenues 335 Powell Bill Fund Expenditures 337

American Rescue Plan Act Fund 339 American Rescue Plan Act Summary 339 American Rescue Plan Act Revenues 340 American Rescue Plan Act Expenditures 341

Reserve Funds 342 Capital Reserve Fund Sanitation – Summary 343

Capital Reserve Fund Sanitation – Revenues 345 Capital Reserve Fund Sanitation – Expenditures 346

Capital Reserve Fund General – Summary 348 Capital Reserve Fund General – Revenues 349 Capital Reserve Fund General – Expenditures 350

Capital Reserve Fund Utilities – Summary 351 Capital Reserve Fund Utilities – Revenues 352 Capital Reserve Fund Utilities – Expenditures 354

355 356 360

Appendix Glossary Fleet Replacement Standard Operating Procedures

BUDGET MESSAGE

FY 2022-2023 OPERATING BUDGET

May 16, 2022

The Honorable Miles Atkins, Mayor and Board of Commissioners Town of Mooresville 413 N. Main Street Mooresville, NC 28115

Dear Mayor and Board of Commissioners,

INTRODUCTION – FY 2023

In accordance with the North Carolina Local Government Budget and Fiscal Control Act, I am pleased to present the Recommended Operating Budget for fiscal year (FY) 2022-2023. Upon your selection of a public hearing date, a notice of submission of this budget to the Board of Commissioners will be published, in accordance with G.S. § 159-12. A copy of Mooresville's Recommended Budget has been placed on-file with the Town Clerk and posted on the Town website for public inspection. I want to thank the Mayor and Commissioners for providing staff with clear direction and guidance during this year's budget process.

A municipal budget serves as a reflection of the community's priorities and values. The Town budget continues to significantly invest in the identified capital needs and core services provided by Town staff and expected by our citizens. This budget represents the culmination of many hours of analysis, deliberation, and preparation by Town department heads and administrative staff, as well as many hours of review by this Board in Budget Workshops. Thank you in advance for the additional time that you will spend reviewing and evaluating this recommended budget.

FUND SUMMARY

This budget proposal uses $10 million in ARP A (American Rescue Plan Act) funding towards public safety salaries and benefits. Public safety was strained by Covid-19, and this use is in keeping with the spirit and the law of the Act. Furthermore, the replacement of revenue formerly reserved for salaries and benefits made it possible to fund public safety vehicles, park expansions, pickle ball courts, to upgrade the security of the Town's computer system, and other community­ facing initiatives.

FY 2023 represents the fifteenth consecutive year of a recommended tax rate at fifty-eight cents per $100 of assessed valuation. The many amenities of the Town continue to consistently attract residents and businesses, providing significant growth in assessed value and allowing additional improvements and services without an increase in the rate.

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INTRODUCTION – FY 2023

The recommended General Fund budget for FY 2023 totals $79,024,937 for Town personnel, professional services, and operations. The demands of our growing community dictate that we have appropriate staffing levels to deliver the customer service our residents deserve and expect. As such, there are twenty-two new full-time positions funded in FY 2023.

The recommended General Capital Investment Fund budget for FY 2023 totals $17,029,825. This fund provides financing for capital outlay, street resurfacing, and annual debt payments.

The recommended Utility Fund budget for FY 2023 totals $29,762,443. The utility budget continues the path established several years ago to have sufficient revenue to maintain and repair the existing system and establish a reserve to pay for capital projects without the need for additional borrowing.

The recommended Stormwater Fund budget totals $3,295,013. This budget includes two new full­ time positions, a Stormwater Equipment Operator to operate an additional street sweeper and a Stormwater Program Manager under the current rate structure.

Finally, the Powell Bill Fund budget totals $1,373,391. The moderate increase in the Powell Bill Fund is due to the enhancement of the paving and resurfacing program.

The Town's budget for all operating funds equal $130,485,609. The total budget ordinance including operating capital reserves, and project ordinance transfers total $164,889,389.

The effort to create a budget started last December, as departments began identifying and prioritizing capital needs for the development of a five-year capital improvement plan (CIP). Departments prepared their individual budget requests to maintain high quality customer service, and to achieve the Town's strategic objectives. The FY 2023 Recommended Budget will continue to fund large capital projects in project budget ordinances, as this process allows projects to overlap fiscal years without the need to re-appropriate funds each fiscal year.

REVENUE fflGHLIGHTS

General Fund

FY 2022-2023 BUDGET IDGHLIGHTS

The revenues and expenditures outlined in the following pages will require a tax rate of $0.58 per $100 valuation, which remains unchanged for the fifteenth consecutive fiscal year. As in past years, property tax remains our largest single source of revenue for the General Fund. Property tax revenue is based on information received from the Iredell County Tax Collector Office, and the budget is calculated using a tax base of $8,770,181,000 and an estimated collection rate of 99.28 percent. The estimated assessed tax value will generate approximately $871,844 per penny of the tax rate. Revenue in the FY 2023 recommended budget to be generated from property tax collections is $50,500,000, approximately $2,500,000 higher than FY 2022. Likewise, the estimated pandemic-related decrease in sales tax revenue in the FY 2022 did not materialize. FY 2022 sales receipts for the first nine months continue to increase at a record pace, and therefore,

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INTRODUCTION – FY 2023

there is an increase in sales tax receipts to $15,284,542 (sales tax receipts are budgeted in the General Fund and General Capital Investment Fund).

Fleet Replacement Fund

An initial, one-time appropriation of fund balance in the amount of $2 million is recommended to establish a Fleet Replacement Fund. The purpose of establishing a Fleet Replacement Fund is to stabilize the budgeting of future vehicle purchases. Ongoing contributions to the fund will come from annual amortization charges to departments for vehicles assigned to them, based on the estimated life of the vehicle. Funding will also come from the sale of surplus property with the except of surplus land and buildings.

Powell Bill Fund

By general statute, Powell Bill funds must be used for Town-maintained roadways. Revenues are state-collected and generated from the gasoline tax. Funds are distributed based on population and Town-maintained street mileage. The total recommended Powell Bill budget is $1,373,391.

EXPENDITURE fflGBLIGHTS

Design and Construct Town Hall Annex

Town Hall Annex Design and Construction ($1,950,000) – Upon Mooresville Police Department's relocation to a new Police Headquarters this summer, the former headquarters building will be repurposed to house Parks & Recreation, Technology and Innovation, and a new one stop shop that combines Planning and Community Development with the proposed new Building Inspections Department to create a seamless experience for development.

Cornelius Road Park, Phase Ill

Design and Construction ($3,312,288) – This project adds lighting to three multipurpose fields and two softball/baseball fields, as well as parking, concessions, and restrooms to serve this area of the park.

Traffic Unit Implementation ($500,000) – This project allows the Town to make the first step toward taking over maintenance and control of traffic lights and timing on NCDOT-maintained roads. This Unit will be phased in over multiple years, with the completion of current/proposed NCDOT projects.

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INTRODUCTION – FY 2023

Meeting Current and Future Needs

We must plan and grow our community in a manner that is prudent for our taxpayers and within the framework of the Town's Mission and Vision. This Recommended Budget continues the path of providing superior services and programs in an effective and consistent manner. Fortunately, the operating funds meet the personnel, operation, debt, and actions of the growing community without financial hardship. This budget allows Town services to keep up with continued growth. As the Town moves into the 2022-2023 fiscal year, we will continue to closely evaluate and monitor expenses and revenues to ensure the equilibrium between services and growth is maintained.

This year's Recommended Budget also is in line with the Boards' Debt Policy, which has greatly benefitted the Town by aiding with improvements in our bond rating and preserving debt capacity, should it be needed beyond this upcoming fiscal year.

The challenge of meeting the many needs of our residents and business community is great and does not come without expense. I am pleased to provide this Recommended Budget for your consideration. This budget lays out the Town's plan for the coming fiscal year and provides the essential services and programs that meet the needs of our residents and businesses. If implemented, I am confident it will allow us to continue to provide the community with good governance and quality services.

Sincerely,

�{JJ/Ae,vv—- Randall W. Hemann Town Manager

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INTRODUCTION – FY 2023

ORDINANCE NO. 2022-06-06

BE IT ORDAINED by the Board of Commissioners of the Town of Mooresville, North Carolina, meeting

in open session this 6th day of June 2022 that the following fund revenues and expenditures together with certain restrictions and authorizations are hereby adopted:

Revenues:

Expenditures:

Total Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

GENERAL FUND

General Administration

Finance

Human Resources

Risk Management

Technology & Innovation

Planning & Community Development

Police

Fire

Public Services Administration

Engineering

Streets

Sanitation

Fleet Maintenance

Facility Maintenance

Non-Department

Parks and Recreation

Charles Mack Citizen Center

Golf Operations

Library

GENERAL CAPITAL INVESTMENT FUND

FLEET REPLACEMENT FUND

$79,654,937

2,729,610

2,988,217

2,354,418

1,894,699

5,130,557

2,075,311

14,470,230

12,168,326

590,657

1,030,218

2,401,548

2,401,718

1,039,168

1,392,862

13,923,277

6,073,736

1,458,354

2,042,585

3,489,446

$79,654,937

$17,029,825

$17,029,825

$2,301,702

$2,301,702

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Revenues:

Expenditures:

Total Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

INTRODUCTION – FY 2023

ARPAFUND

UTILITY FUND

Water Sewer Maintenance

Water Treatment

Wastewater Treatment

STORMWATERFUND

COMMUNITY DEVELOPMENT FUND

POWELL BILL FUND

CAPITAL RESERVE FUND- GENERAL

CAPITAL RESERVE FUND – SANITATION

CAPITAL RESERVE FUND- UTILITIES

$10,000,000

$10,000,000

$29,856,943

19,051,818

6,614,775

4,190,350

$29,856,943

$3,300,013

$3,300,013

$1,415,350

$1,415,350

$1,373,391

$1,373,391

$3,312,288

$3,312,288

$180,000

$180,000

$6,187,087

$6,187,087

Revenues:

Expenditures:

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Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

Revenues:

Expenditures:

1N1RODUCTION – FY 2023

GENERAL FUND CAPITAL PROJECT

ORDINANCE TOWN HALL ANNEX

MAZEPPA FLYOVER

LANGTREE/115 INTERSECTION

TRAFFIC UNIT

EAST/WEST CONNECTOR PHASE I

DYE CREEK GREENWAY LOOP

UTILITY FUND CAPITAL PROJECT ORDINANCES

NEW REED'S CREEK PUMP STATION

MAZEPPA PARALLEL WATERLINE

SOUTH IREDELL FORCEMAIN

$1,950,000

$1,950,000

$500,000

$500,000

$500,000

$500,000

$500,000

$500,000

$853,503

$853,503

$310,000

$310,000

$423,000

$423,000

$673,200

$673,200

$2,050,000

$2,050,000

Revenues:

Expenditures:

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Revenues:

Expenditures:

Revenues:

Expenditures:

INTRODUCTION – FY 2023

ELEVATED STORAGE TANK IN IDGH PRESSURE ZONE

WATERTREATMENTPLANT I RENOVATIONS•CLEARWELL

WASTEWATER EXPANSION PERMITTING

$1,177,500

$1,177,500

$1,374,150

$1,374,150

Revenues: $ 300,000

Expenditures: $ 300,000

EAST McCLELLAND A VENUE CULVERT & INFRASTRUCTURE

Revenues: $ 75,000

Expenditures: $ 75,000

BURTON'S BARN CULVERT

Revenues:

Expenditures:

CARPENTER A VENUE INFRASTRUCTURE

Revenues:

Expenditures:

General Fund

$ 100,000

$ 100,000

$ 221,000

$ 221,000

There is hereby levied the following rates of tax on each on hundred dollars ($100.00) valuation of taxable

property as listed for taxes as of January 1, 2022, for the purpose of raising the revenue from current year's

property tax, as set forth in the foregoing estimates of revenue, and in order to finance the foregoing

appropriations.

Rate per $100.00 Valuation-General Fund: $0.58

Such rates of tax are based on an estimated total valuation of property for purpose of taxation of

$8,770,181,000 and estimated rate of collections of 99 .28%.

Mooresville Downtown Tax District

There is hereby levied the following rates of tax on each one hundred dollars ($100.00) valuation of taxable

property as listed for taxes as of January 1, 2022 for raising the revenue from current year's property tax,

as set forth in the foregoing estimates of revenue, and to finance the foregoing appropriations.

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INTRODUCTION -FY 2023 Rate per $100.00 Valuation -Mooresville Downtown Tax District: $0.16 Such rates of tax are based on an estimated total valuation of property for purpose of taxation of $49,649,800 and estimated rate of collection of 99.43%. The Town Manager is authorized to transfer funds from line item within a department's budget and from department to department within a fund without increasing or decreasing appropriations in said fund. The Town Board must approve fund transfers from one fund to another and any increases or decreases to a fund. The total of all amounts encumbered for outstanding purchase orders and contracts as of June 30, 2022, shall be carried forward in fund balance as the amount of Reserved for Encumbrances and the corresponding appropriations for these encumbrances shall not lapse in order to properly account for the payment in the fiscal year paid. The Pay and Classification Plan for Fiscal Year 2022-2023 reflects salary rates approved by this budget. A copy of this ordinance shall be furnished to the Finance Director to be kept on file for direction in the Disbursement of Town funds. All ordinances or parts of this ordinance in conflict with the provisions of this Ordinance hereby repeal. Adopted this 6th day of June, 2022.

� ym

��l�«-oenevieve Glaser, Town Clerk

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INTRODUCTION – FY 2023

Annual Budget Town of Mooresville, North Carolina

Fiscal Year Beginning July 1, 2022

Recommended to the Town Board by the Town Manager …………………………………………………………….. May 16, 2022 Adopted by the Town Board ……………………………………………………………………………………………………….. June 6, 2022

The Town Board

Miles Atkins ……………………………………………………………………………………………………………………………………… Mayor

Lisa Qualls…… …………………………………………………………………………………. Commissioner Ward 4 (Mayor Pro-Tem) Bobby Compton …………………………………………………………………………………………………………. Commissioner at Large Gary West ……………………………………………………………………………………………………………….. Commissioner at Large Eddie Dingler ……………………………………………………………………………………………………………… Commissioner Ward 1 Thurman Houston ……………………………………………………………………………………………………….. Commissioner Ward 2 Barbara Whittington ……………………………………………………………………………………………………. Commissioner Ward 3

Appointed Officials and Department Heads

Randy Hemann ………………………………………………………………………………………………………………………Town Manager Ryan Rase …………………………………………………………………………………………………………….. Assistant Town Manager Beau Falgout …………………………………………………………………………………………………………… Assistant Town Manager Sharon Crawford …………………………………………………………………………………………………………………….Town Attorney Megan Suber ………………………………………………………………………………….. Director of Communications & Marketing Genevieve Glaser ……………………………………………………………………………………………………………………….. Town Clerk Deborah Hockett ………………………………………………………………………………………………………… Chief Financial Officer Evans Ballard …………………………………………………………………………………………………. Interim Chief Financial Officer Tiffany Shelley ………………………………………………………………………………………………… Director of Human Resources Chris Russell …………………………………………………………………………………………………………….. Risk & Safety Manager Jeffrey Brotherton……. ………………………………………………………………………….. Director of Technology & Innovation Ron Campurciani ………………………………………………………………………………………………………………………. Police Chief Curt Deaton ………………………………………………………………………………………………………………………………….. Fire Chief Jonathan Young… …………………………………………………………………………………………….. Engineering Services Director Danny Wilson ……………………………………………………………………….. Planning and Community Development Director John Finan… ………………………………………………………………………………………………………………. Public Works Director Allison Kraft …………………………………………………………………………………………………………….. Public Utilities Director Marian Lytle ……………………………………………………………………………………………………………………….. Library Director Pamela Reidy …………………………………………………………………………………………………… Parks and Recreation Director

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INTRODUCTION – FY 2023

ORGANIZATIONAL CHART TOWN OF MOORESVILLE, NORTH CAROLINA

ASSISTANT TOWN MANAGER

PLANNING &

Utilities

LIBRARY

RISK MANAGEMENT

WATER TREATMENT

RECREATION

WASTE WATER TREATMENT

STORMWATER

General Government

Public Safety

Public Services/Works

TECHNOLOGY & INNOVATION

COMMUNICATIONS & MARKETING

FIRE

ENGINEERING

PUBLIC WORKS (Fleet, Sanitation, Streets and Powell)COMMUNITY DEVELOPMENT

HUMAN RESOURCES

WATER/SEWER MAINTENANCE

FACILITY MAINTENANCE

LEGAL

ASSISTANT TOWN MANAGER

FINANCE

Cultural

POLICE

CITIZENS OF MOORESVILLE

TOWN ATTORNEY TOWN MANAGER

BOARD OF COMMISSIONERS

TOWN CLERK

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BUDGET SUMMARY – FY 2023

BASIS OF BUDGETING

The accounts of the Town are organized based on funds. A fund is an independent fiscal accounting entity, with a self-balancing set of accounts. Funds maintain independent records of cash and/or other resources, together with all related liabilities, obligations, reserves and equities. The purpose of a fund is to carry out specific activities or attain certain objectives in accordance with special financial regulations, restrictions or limitations. The budget outlines the Town’s plan for achieving the goals, objectives, and service delivery levels desired by the Mayor and Town Board of Commissioners. More specifically the budget is a financial plan consisting of an estimate of proposed expenditures, the proposed means of financing, and the goals and objectives of the expenditures for a given time, usually one year from July 1 to June 30. The Town develops its budget as required by the North Carolina Local Government Budget & Fiscal Control Act. All budgets are prepared and adopted using the modified accrual basis of accounting whereby revenues are recognized when measurable and available and expenditures are recognized when a liability is incurred. Expenditures may not legally exceed appropriations at the departmental level for all annually budgeted funds. During the year, the Town’s accounting system is maintained on the same basis as the adopted budget. The Town adopts an annual budget ordinance that includes the General, General Capital Investment, Fleet Replacement Fund, Utility, Powell, Community Development, Stormwater, Capital Reserves and Capital Project Ordinance funds transferred from operating funds.

GENERAL FUND

The General Fund, the largest fund of the Town, accounts for all governmental services and summarizes all financial transactions except those activities which are more appropriately recorded in another fund. Municipal services are classified as General Administration, Technology and Innovation, Planning and Community Development, Engineering, Public Service, Facility Maintenance, Police, Fire, Streets, Fleet Maintenance, Sanitation, Parks and Recreation, Golf Course, Library, Cha

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